As grandes corporações da produção residencial, brasileiras e norte-americanas analisadas em suas relações fiscais, poderes de mercado e estratégias de acumulação

Abstract

In this article we investigate the repercussions of the different weights of taxes on real estate properties and corporate income, in relation to the strategy, dynamics and performance of large corporations in residential real estate production. In order to do so, we observe some aspects of the historical transformations of the production process, the possibilities of investment, financing and wealth valorization, whose new constraints are linked to the development of the centrality of finance, but especially to land ownership, still serving as strategic importance of wealth valuation and income extraction. Thus, through the public records of the large publicly traded corporations of residential production, based on their state of development, we observed the relationship between fiscal charges and the use of real estate assets as a way of constructing strategies of market power and income.